Suresh Prasad Singh v. State of Odisha
Case brief
What is this about?
This single judge warrant dismissed the writ petition holding that penalty cannot be imposed without a show cause notice, directing the respondent to accept the taxed amount and proceed with penalty proceedings if applicable based on a show cause.
What did the court decide?
Directed the opposite party to accept the M.V. Tax and ask the petitioner for a show cause notice before imposing any penalty.